https://www.taxtmi.com/caselaws?id=95981 A Rubber Expansion Joint designed for installation between pipes, to permit material flow while absorbing vibration and accommodating expansion and contraction, was treated as a pipe fitting or joint rather than a general article of vulcanised rubber. The specific tariff entry for tubes, pipes and hoses with fittings, including joints, prevailed over the residuary entry for other articles of vulcanised rubber, and the HSN note for technical articles under the competing heading was held inapplicable because the product's primary use was as a pipe joint fitting. The product was therefore correctly classified under Heading 4009.92, not Heading 4016.92, and the lower classification was sustained. en-us Thu, 15 Mar 2001 00:00:00 +0530 Fri, 16 Dec 2011 14:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95981 A Rubber Expansion Joint designed for installation between pipes, to permit material flow while absorbing vibration and accommodating expansion and contraction, was treated as a pipe fitting or joint rather than a general article of vulcanised rubber. The specific tariff entry for tubes, pipes and hoses with fittings, including joints, prevailed over the residuary entry for other articles of vulcanised rubber, and the HSN note for technical articles under the competing heading was held inapplicable because the product's primary use was as a pipe joint fitting. The product was therefore correctly classified under Heading 4009.92, not Heading 4016.92, and the lower classification was sustained. Case-Laws Central Excise Thu, 15 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95981